The Spring 2021 issue of The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is now available. The Tax Lawyer is published quarterly as a service to members of the Tax Section.
Spring 2021 Issue (Click here to read or download the complete issue.)
Articles
Daniel S. Goldberg, “Partnership Revaluations: Book-Ups Are Your Friends (Usually)”—Planning with Revaluations and Their Interplay with Section 704(c)
Anthony C. Infanti, Hegemonic Marriage: The Collision of “Transformative” Same-Sex Marriage with Reactionary Tax Law
Douglas A. Kahn and Jeffrey H. Kahn, Recovery for Causing Tax Overpayment—Lyeth v. Hoey and Clark Revisited
Andrew L. Lawson, When Does a BBA Partnership Terminate?
David S. Miller, The Tax Guide to Offshore Lending
Erwin N. Griswold Lecture
Herbert N. Beller, 2021 Erwin N. Griswold Lecture Before the American College of Tax Counsel: Tax Lawyers as Teachers—A Precious Commodity